FFuentes Operates a Business Known as Variety Unlimited Required:
1

F.Fuentes operates a business known as Variety Unlimited.Listed below are the name,number of allowances claimed,marital status,total hours worked,and hourly rate of each employee.All hours worked in excess of 40 hours per week are paid at the rate of time and a half.
The employer uses the weekly federal income tax withholding table.Social Security tax is withheld at the rate of 6.2%,Medicare tax is withheld at the rate of 1.45%.All employees have Health Insurance Premiums withheld in the amount of $55.00.Hertz,Jordan,and Pollo each will have $25.00 withheld this payday under a savings bond purchase plan.
Fuentes follows the practice of drawing a single check for the net amount of the payroll and depositing the check in a special payroll account at the bank.Individual paychecks are then drawn for the amount due each employee.The checks issued this payday were numbered consecutively beginning with No.786.

$\begin{array}{c}\text {Variety Unlimited}\\\text {Payroll information for the week ended December 15,20--}\\\begin{array}{lccccc}&&&\text { Total } & \text { Regular} & \text { Cumulative }\\&\text { \# of } & \text { Marital } & \text { Hours } & \text { Hourly } & \text { Earnings }\\ \underline{\text { Name}}& \underline{\text { Allowances}}& \underline{\text { Status }}& \underline{\text {Worked }}& \underline{\text {Rate}}& \underline{\text { thru Dec.8 }}\\ \text {H. Hertz } & 5 & \mathrm{M} & 40 & \$ 34.00 & \$ 86,240 \\ \text {C. Lobel } & 2 & \mathrm{M} & 43 & 14.00 & 27,440 \\ \text { J. Jordan } & 3 & \mathrm{M} & 47 & 11.00 & 21,560 \\ \text {D. Pollo } & 2 & \mathrm{~S} & 39 & 8.00 & 15,680 \\\text {M. Perez } & 6 & \mathrm{~S} & 45 & 14.00 & 31,360 \\\end{array}\end{array}$ Required:
1.Prepare a payroll register for Variety Unlimited for the pay period ended December 15,20--.
2.Assuming that the wages for the week ended December 15 were paid on December 17,enter the payment in the general journal.